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<div class="ocr">January 2, 1990

Hon. Fe. ix iassie
County Auditor
Veron, Texas

Dear Sirs | rn

Opinion Ho, 0-205

Ree Can script issued Cor
@lectric services te |
used to pay taxost

This office is in receipt of your letter of |
January 24 asking our opinion aa to whether ecript is-
sued to Fost Texas Utilities Company for light current -
- furished Wilbarger County can be used to pay ad valor.
-@a taxes of that company. |

-

_ - You eite Article 4 Revieed Civil ‘Statutes,
: reading as follows:

a wie taxes levied by this chapter aro

payable in currency or coin of the United
Statca; previded, that persons hoiding oorsp
dasucd to them for services renicred the |
county nay pay their ‘commty ad valoren ‘taxon
in such serdip (t).*

in the. absence of statutes permitting hin to do ~~
a Tax Collector cannot accept anything except money 19 the’
payment of taxes. Cooley on Taxation, 4th E4., Seo, el ‘
61 Ce J. 045,

Floctricity supplied to a censmer daa *ooumodity, .
State vse interstate Povrer Coe, Pts He WW. 427, 118 Nebr. Re, .
Sce Nehinicy Telephone Co. vee Cumberland Tolephone Coe, 1@). |
Ne We 36, 152 Wise 3%. (Tolephene service is a coumodd ty}.

it is therefcre cur opiniun that the furnishing of.
electricity is net a “servico rendored the > county” within
the moaning of Article 7048.
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<div class="ocr">Eon. fb. Le Kaneie, santory 24, 16:48, perc 2

Lier articies relatan,; to ihc ase of certain
_&4nas cf script in the payucmnt of county tores are
ASLAeze ivi Mevaged Civil Statutes ant Articie 9m
lode wf trizinal Gruceiuwe. XCither cf! thase articies
ner wuvy cluor 96 far ug ue hive hacen avle té find
BUGiu sauwPrige Ure accentance of the scrirt that yen
moniduncd in payment ef county tases. °

Ths gucstiun is therefore ansyersd in the nege-
tave- :

Yours wery traty

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